Seizure of jewellery limited to undisclosed or excess items; inventory each piece and compare with wealth-tax declaration. Seizure of jewellery must be confined to assets that are undisclosed or unaccounted for; officers should apply a reasonableness standard, particularly regarding female family members. For wealth-tax assessees, compare found jewellery with declared details and seize only excess items; items not matching declared weight or description should normally be seized. Where only gross weight is declared, do not seize if gross weight approximately tallies, but record and inventory each item with individual weight.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Seizure of jewellery limited to undisclosed or excess items; inventory each piece and compare with wealth-tax declaration.
Seizure of jewellery must be confined to assets that are undisclosed or unaccounted for; officers should apply a reasonableness standard, particularly regarding female family members. For wealth-tax assessees, compare found jewellery with declared details and seize only excess items; items not matching declared weight or description should normally be seized. Where only gross weight is declared, do not seize if gross weight approximately tallies, but record and inventory each item with individual weight.
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